§ 507. Records. Every carrier subject to this article and every carrier to whom a certificate of registration was issued shall keep a complete and accurate daily record which shall show the miles traveled in this state by each vehicular unit and such other information as the commissioner may require. Such records shall be kept in this state unless the commissioner consents to their removal and shall be preserved for a period of four years and be open for inspection at any reasonable time upon the demand of the commissioner.

Terms Used In N.Y. Tax Law 507

  • Carrier: shall include any person having the lawful use or control, or the right to the use or control of any vehicular unit in this state. See N.Y. Tax Law 501
  • Vehicular unit: shall mean a motor vehicle alone or in combination with any other motor vehicle, trailer, semi-trailer, dolly, or other device drawn thereby. See N.Y. Tax Law 501
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